Focus And Scope

Focus and Scope

Focus

Jurnal Akuntansi dan Keuangan Kontemporer is a peer-reviewed journal dedicated to advancing contemporary research in accounting and finance. It publishes high-quality studies on theoretical, empirical, and practical developments, with emphasis on interdisciplinary approaches, regulatory changes, and technological innovations in financial and accounting systems.

Scope

The journal covers (but is not limited to) the following areas:

Financial Accounting

  • Financial reporting standards (IFRS, PSAK, GAAP)
  • Corporate financial disclosure
  • Accounting information systems
  • Financial statement analysis
  • ESG and sustainability reporting

Management Accounting

  • Cost accounting
  • Budgeting and control
  • Performance measurement
  • Strategic management accounting
  • Activity-based costing

Public Sector Accounting

  • Government accounting standards
  • Public financial management
  • Audit in public sector
  • Transparency and accountability
  • Public sector performance measurement

Auditing

  • Financial statement auditing
  • Internal audit systems
  • Audit quality and independence
  • Forensic accounting
  • Digital audit tools

Corporate Finance

  • Capital structure
  • Corporate valuation
  • Mergers and acquisitions
  • Dividend policy
  • Corporate governance

Financial Management

  • Financial planning
  • Working capital management
  • Investment analysis
  • Risk management
  • Financial decision making

Sharia Accounting

  • Islamic financial institutions
  • Zakat and waqf accounting
  • Sharia-compliant reporting
  • Accounting for sukuk
  • Ethics in Islamic finance

Accounting Information Systems

  • ERP and cloud accounting
  • Blockchain applications
  • Data analytics in accounting
  • Cybersecurity in financial systems
  • Digital transformation in accounting

Taxation

  • Tax compliance and planning
  • Transfer pricing
  • International taxation
  • Digital taxation
  • Tax policy and reform

Micro and Medium Enterprises (MSMEs)

  • Financial literacy in MSMEs
  • Entrepreneurial finance
  • Accounting for startups
  • Cost accounting in small business
  • Digital innovation for MSMEs

Business Management

  • Strategic management
  • Organizational behavior
  • Business ethics
  • Leadership and decision making
  • Operations management

Note: The journal welcomes interdisciplinary research, case studies, and empirical analyses that address contemporary challenges in accounting and finance.